36 §5280. Refund claim
§5280. Refund claim Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. If the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282, the taxpayer may request reconsideration of the denial […]
36 §5267. Mathematical error (REPEALED)
§5267. Mathematical error (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §37 (RP).
36 §5281. Notice of denial (REPEALED)
§5281. Notice of denial (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §727 (RP).
36 §5268. Waiver of restriction
§5268. Waiver of restriction The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor. [P&SL 1969, c. 154, […]
36 §5282. Refund claim deemed denied
§5282. Refund claim deemed denied If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor’s decision on the refund claim, to deem the […]
36 §5269. Assessment of tax (REPEALED)
§5269. Assessment of tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §725 (AMD). PL 1979, c. 378, §38 (RP).
36 §5270. Limitations on assessment
§5270. Limitations on assessment 1. General. [PL 1979, c. 378, §39 (RP).] 2. Omission of more than 25% of income. If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25% of the amount of gross income stated in the return, an assessment may be made within 6 […]
36 §5271. Recovery of erroneous refund (REPEALED)
§5271. Recovery of erroneous refund (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §42 (RP).
36 §5272. Interest on underpayments (REPEALED)
§5272. Interest on underpayments (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §11 (AMD). PL 1977, c. 679, §34 (RP).
36 §5273. Failure to file tax returns (REPEALED)
§5273. Failure to file tax returns (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §7 (AMD). PL 1977, c. 679, §34 (RP).